政府与非营利组织会计是会计学科的一个重要分支,在我国会计领域处于十分重要的地位。随着我国当前政府职能的转换、公共财政体制的建立以及政府管理绩效要求的提高。对反映政府财政资金运动的政府会计也必将发生变化。本文主要运用委托代理理论对现行的政府会计存在的问题进行剖析,对如何完善我国政府会计提出自己的观点。 Government and non-profit organization accounting is an important branch of accounting, accounting in our country is in a very important position. With the transformation of the current government functions in our country, the establishment of public finance system and the improvement of government management performance requirements. Government accounting reflecting the movement of government fiscal funds is also bound to change. This paper mainly uses principal-agent theory to analyze the existing problems in government accounting, and puts forward my own views on how to improve our government accounting.